GST Insight Oct 2014

There are strong indications that the Union Government is planning to re-introduce the Constitutional (One Hundred and Fifteenth Amendment) Bill, 2011 in the winter session of the Parliament with some major changes, one of which it seems is of reworking the framework of “dispute settlement mechanism” envisaged in the earlier Bill. In this background, this second edition of ELP's 'GST Insight' discusses the concept of the “dispute settlement mechanism” under the Indian GST framework including the issues/concerns raised by various stakeholders particularly the States regarding its function and effectiveness.

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